MCA has extended the due dates for filing DIR-3 KYC and web form DIR-3 KYC Web without fee upto 15.10.2022
As per General Circular No. 09/2022 dated 28th September 2022 the Ministry of Corporate Affairs on considering the representations received, has extended the due dates for filing DIR-3 KYC and web form DIR-3 KYC Web without fee upto 15.10.2022
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- Object of assessment proceedings is not to find empirically correct solution on every fact issue – HC
- Penalty u/s 270A deleted as assessee filed revised computation during scrutiny
- Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
- Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT
- Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT
